一、概述由于税法和会计在会计事项的处理上有一些不同之处,因此经常会出现视同销售业务。根据财政部、国家税务总局最新发布的《中华人民共和国增值税暂行条例实施细则》,增值税法上的视同销售行为主要包括:(1)将货物交付其他单位或者个人代销;(2)销售代销货物:(3)设有两个以上机构并实 First, an overview As the tax law and accounting in the accounting matters to deal with some differences, it often appears as sales. According to the “Detailed Implementation Rules of the Provisional Regulations of the People’s Republic of China on Value-added Tax” promulgated by the Ministry of Finance and the State Administration of Taxation, the deemed sales activities in the VAT Law mainly include: (1) delivery of goods to other units or individual consignments; (2) sales consignment Goods: (3) with more than two institutions and real